Home Highlights May 2014 Year 2014 This

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1. Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the...

2. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

3. Disallowance of additional depreciation claimed u/s 32(1)(iia) - We are convinced with the alternative contention of the assessee. We have earlier noticed that the A.O....

4. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

5. Additional depreciation - Once the activity of the assessee is converting the large stone blocks into aggregate which is after undergoing the process of crushing then...

6. Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of...

7. Deduction u/s 80IC - whether process of deriving the finished products amount to manufacture? - each of the respondents is paying excise duty, some of the respondents...

8. Additional depreciation - whether embroidery work earned on embroidery machines is manufacturing activity or not - installation of embroidery machines - additional...

9. Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct...

10. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

11. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

12. Deduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - claim of...

13. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

14. Additional depreciation – providing food services and manufacturing eatables - production of food articles - eligible for additional depreciation - AT

15. Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount...